Income Tax Calculator
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Estimated 2026 federal income tax $7,670 on taxable income of $58,900 (single): marginal rate 22%, effective rate 10.2%.
| Rate | Taxable income range | Your income in bracket | Tax |
|---|---|---|---|
| 10% | $0.00 – $12,400 | $12,400 | $1,240 |
| 12% | $12,400 – $50,400 | $38,000 | $4,560 |
| 22% | $50,400 – $105,700 | $8,500 | $1,870 |
| 24% | $105,700 – $201,775 | $0.00 | $0.00 |
Uses the 2026 brackets, standard deductions and child tax credit from IRS Rev. Proc. 2025-32. Ordinary income only: long-term capital gains, qualified dividends, self-employment tax, AMT and the earned income credit are not included. This is an estimate for planning, not tax advice. Check your figures with IRS instructions or a tax professional.
How to use the income tax calculator
- Choose your filing status. A qualifying surviving spouse uses the same brackets as a married couple filing jointly.
- Enter your yearly wages and any other ordinary income, then the pre-tax amounts taken out of your pay, such as traditional 401(k) contributions and HSA deposits.
- Leave the deduction on "larger of" to compare the standard deduction with your itemized total, or pick one. Count a box for each person aged 65 or over and each person who is blind.
- Add children under 17 and other dependents for the credits. An optional flat state rate gives a rough combined figure.
How federal income tax is calculated
Taxable income = AGI − (standard or itemized deduction) − other deductions
Tax = Σ (income in each bracket × that bracket's rate)
Tax owed = tax − child tax credit − credit for other dependents
The US uses progressive brackets: each rate applies only to the slice of taxable income inside its band, so moving into a higher bracket never raises the tax on income you already had. Your marginal rate is the rate on the next dollar you earn; your effective rate is the total tax divided by your total income, and it is always lower.
The child tax credit is $2,200 per child under 17 for 2026. It falls by $50.00 for each $1,000 (or part) of income over $200,000, or $400,000 on a joint return. If it is larger than your tax, up to $1,700 per child can be paid to you as the refundable additional child tax credit, limited to 15% of earned income above $2,500.
Worked example
A single filer earns $75,000 and puts $5,000 into a traditional 401(k). AGI is $70,000. Subtracting the $16,100 standard deduction leaves taxable income of $53,900, which is taxed like this:
- 10% on $12,400 = $1,240
- 12% on $38,000 = $4,560
- 22% on $3,500 = $770
The total is $6,570. The marginal rate is 22%, but the effective rate is only 8.8% of the $75,000 salary. A married couple filing jointly on $150,000 with two children would have taxable income of $117,800, tax of $15,340 before credits and $10,940 after the $4,400 child tax credit.
2026 federal income tax brackets
Taxable income ranges for tax year 2026 (returns filed in 2027), from IRS Rev. Proc. 2025-32.
| Rate | Single | Married filing jointly | Head of household | Married filing separately |
|---|---|---|---|---|
| 10% | $0.00 – $12,400 | $0.00 – $24,800 | $0.00 – $17,700 | $0.00 – $12,400 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 | $17,700 – $67,450 | $12,400 – $50,400 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 | $67,450 – $105,700 | $50,400 – $105,700 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 | $105,700 – $201,750 | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 | $201,750 – $256,200 | $201,775 – $256,225 |
| 35% | $256,225 – $640,600 | $512,450 – $768,700 | $256,200 – $640,600 | $256,225 – $384,350 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 | Over $384,350 |
Standard deductions for 2026: $16,100 single or married filing separately, $32,200 married filing jointly and $24,150 head of household. Each person who is 65 or older or blind adds $1,650 ($2,050 if unmarried).
Federal tax on common salaries, 2026
Wages only, standard deduction, no credits or pre-tax deductions.
| Salary | Single: tax | Single: effective | Joint: tax | Joint: effective |
|---|---|---|---|---|
| $30,000 | $1,420 | 4.7% | $0.00 | 0% |
| $50,000 | $3,820 | 7.6% | $1,780 | 3.6% |
| $75,000 | $7,670 | 10.2% | $4,640 | 6.2% |
| $100,000 | $13,170 | 13.2% | $7,640 | 7.6% |
| $150,000 | $24,734 | 16.5% | $15,340 | 10.2% |
| $200,000 | $36,734 | 18.4% | $26,340 | 13.2% |
| $300,000 | $68,134 | 22.7% | $49,468 | 16.5% |
| $500,000 | $138,134 | 27.6% | $102,608 | 20.5% |
What changed for 2026
- Brackets made permanent. The 2025 tax law (Public Law 119-21) kept the seven rates from 10% to 37% instead of letting them revert to the higher pre-2018 rates, and the thresholds rose with inflation.
- Higher standard deduction and child credit. The law raised the standard deduction and set the child tax credit at $2,200 per child, now indexed for inflation.
- New deductions for 2025 to 2028. Qualified tips (up to $25,000), the extra pay in qualified overtime (up to $12,500, or $25,000 joint), $6,000 per person aged 65 or over, and up to $10,000 of interest on a loan for a new US-assembled car. Each has income limits; enter what you qualify for under "other deductions".
Tips and common mistakes
- A raise never lowers take-home pay through brackets. Only the extra income is taxed at the higher rate. Credits that phase out can, however, make the marginal cost of extra income higher than the bracket rate.
- Tax owed is not your refund. Compare the result with the federal tax withheld on your pay stubs. The take-home paycheck calculator estimates withholding per paycheck.
- Investment income may be taxed differently. Long-term capital gains and qualified dividends have their own 0%, 15% and 20% rates, which this calculator doesn't model.
- Married? The marriage tax calculator compares filing jointly with two single returns.
This calculator gives estimates for planning, not tax advice. For your return, follow the IRS instructions or ask a tax professional.
Sources: IRS Rev. Proc. 2025-32 (tax year 2026 brackets, standard deduction, child tax credit); IRS news release IR-2025-103; IRS: Child Tax Credit; IRS: Working Families Tax Cuts provisions.
Frequently asked questions
How much federal income tax do I pay on $75,000 in 2026?
A single filer with $75,000 of wages and the $16,100 standard deduction has taxable income of $58,900. The tax is $1,240 + $4,560 + $1,870 = $7,670, an effective rate of about 10.2%, although the top slice is taxed at 22%.
What are the 2026 federal tax brackets for a single filer?
10% up to $12,400 of taxable income, 12% to $50,400, 22% to $105,700, 24% to $201,775, 32% to $256,225, 35% to $640,600 and 37% above that. Married couples filing jointly have bands twice as wide up to the 32% bracket, with the 37% rate starting above $768,700.
What is the standard deduction for 2026?
It is $16,100 for single filers and married people filing separately, $32,200 for married couples filing jointly and $24,150 for heads of household. Each person who is 65 or older or blind adds $1,650, or $2,050 if unmarried.
How much is the child tax credit for 2026?
Up to $2,200 per child under 17 with a Social Security number. It is reduced by $50 for every $1,000 of income over $200,000 ($400,000 for joint filers). If the credit is more than your tax, up to $1,700 per child can be refunded, limited to 15% of earned income above $2,500.
What is the difference between my marginal and effective tax rate?
Your marginal rate is the rate on your next dollar of taxable income: 22% for a single filer earning $75,000 in 2026. Your effective rate is your total tax divided by your income: $7,670 ÷ $75,000, or about 10.2%, because the lower brackets and the standard deduction apply first.